UK inheritance

We will be receiving a sum of inheritance money from the uk very shortly which will be over 50 .000 and I know we have to declare it to the Impots des non Residents but can anyone tell me which form we have to fill in many thanks

Hi Christine…

I’m confused… I had thought you were French Resident… ???

Hi Stella we are French residents but the inheritance is coming from the UK so we have to declare it here in France but do not what form to fill in

Ah… that makes sense… you got me all of a dither… :rofl:

You’ll need to declare it within a timeframe… I reckon.
https://www.impots.gouv.fr/portail/international-particulier/quand-et-ou-declarer

I’m sure someone will click in with just the right info.

Personally, as I get a bit muddled by the on-line stuff… (It can get quite complicated)
I would ask my local Tax Office either by email or by Message from my personal-space with impots.gouv.fr
You might consider doing just this…

Best of luck

I agree with @stella on contacting your local tax office @christinegoodger . Even where the impots website seems quite clear, my local tax office has wanted me to do something different! (This was on UK property sales rather than inheritance but I bet they’d do the same in that case too :roll_eyes: )

If your local office allows to to wander in an talk to someone, I’d seriously suggest doing that because they will have copies of all the forms to hand and can talk you through them. My experience with on-line systems both here and in the UK is that they purport to be replacements for personal contact but they are seriously lacking. My personal view is that the French system is better than HMRC on a number of levels but even here, nothing beats talking to the local one - they are the ones who will end up processing it after all and I’ve usually found them to be sympathetic and helpful to someone who wants to do the “right thing”! Good luck :smiley:

First off, is whoever who is dealing with the probate in the UK aware than you are non-resident in the UK?

Now the UK is outside Brexit it could well be that there isn’t a convention in place for international inheritance tax (there is for income tax etc, but this is not the same!).

So you or the executor needs to get advice as to where this is taxable at all in France if inheritance tax has been paid in the UK, or whether you will have to pay a supplement. In general French inheritance tax is higher than in the UK (60%:scream:). And it may also be different according to what relation you had with the person giving the legacy, as there are tax free allowances. Even tho’ the deceased was not based in France, the French tax people may apply the same threshold exemptions to family members.

So I don’t think it’s just a question of popping in on your next tax form (or hopefully not!) but as others have said you need to check it out. And it might require a notaire to be involved for this amount.

I think it could be this form you will need, but take professional advice from tax office and/or notaire.

https://www.impots.gouv.fr/portail/node/9032

I stayed in the Uk until we had sorted probate for my mother, as I remember looking at all this and deciding it was all too much paperwork in my first year of residency!

The double tax treaty between the UK and France is outside the scope of the Brexit decision, there is no IHT payable for French tax residents on an inheritance received from a UK tax resident.

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Are you sure? I know the double tax treaty has nothing to do with Brexit, but does it cover inheritance tax? Going back a few years to when my mother died, but there was a big question mark over this……

100%, the DDT came into force in 1963 before the EU existed and covers IHT.

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I think you first declare the inheritence next April or May on your UK tax return in order to have a copy of it to use in completing your slightly later French tax return. Your inheritance is far below the UK’s taxable threshold, but having previously declared this ‘overseas income’ on your UK tax return, it wouldn’t be taxable in France.

NB, I’m an art historian not an international tax advisor :wink:

Yes I know it was ‘63……

Means we were badly advised when my mother died and I could have moved over a year earlier!!

I can only say that my UK-resident mother died when I was a French resident, and although the French tax office asked for clarification, there was no tax payable.

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